论文部分内容阅读
1994年的分税制改革,重在解决中央与地方财政关系“失衡”上下功夫。经过多次财权调整,较好解决了自1980年代以来地方财力过大的问题,削弱了“诸侯”的经济实力,提高了中央政府的财政支付能力。这一制度创新,为创造中国经济“奇迹”、促进经济转轨和结构调整过程中一系列矛盾和问题的化解、统筹区域经济协调发展等发挥了重大作用。但分税制只解决了财政关系问题的
The tax-sharing reform in 1994 focused on resolving the fiscal imbalance between the central government and local governments. After repeated financial property rights readjustments, it has solved the problem of excessive local financial resources since the 1980s, weakened the economic strength of the “princes” and raised the ability of the central government to make fiscal payments. This system innovation has played a significant role in creating a series of contradictions and problems in the course of economic restructuring and structural adjustment and in coordinating the coordinated development of regional economy so as to create a “miracle” in China’s economy. However, the tax-sharing system only solves the problem of financial relations